https://www.taxtmi.com/caselaws?id=117992 Scrap arising from worn-out conveyor belts used in a steel mill was held not to be excisable because central excise duty applies only to goods resulting from manufacture, and mere sale of removed worn-out material does not create a manufactured product. Note 6 to Chapter 40 was held inapplicable because it concerns waste arising from manufacture of rubber products and does not bring such scrap within the charging scheme. The scrap was therefore not liable to central excise duty and could not be classified under the impugned heading. en-us Wed, 22 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 17:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117992 Scrap arising from worn-out conveyor belts used in a steel mill was held not to be excisable because central excise duty applies only to goods resulting from manufacture, and mere sale of removed worn-out material does not create a manufactured product. Note 6 to Chapter 40 was held inapplicable because it concerns waste arising from manufacture of rubber products and does not bring such scrap within the charging scheme. The scrap was therefore not liable to central excise duty and could not be classified under the impugned heading. Case-Laws Central Excise Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117992